To increase the Deputy Sheriff retirement multiplier from 2.75 to 3.0

HB 3106 would increase the retirement multiplier for West Virginia deputy sheriffs from 2.75% to 3.0% of their final average salary per year of service. This change directly affects current and future deputy sheriffs enrolled in the state's Deputy Sheriff Retirement System by increasing their pension benefits. The bill amends Section 7-14D-2 of West Virginia Code to adjust the calculation method for accrued retirement benefits. This is a specific policy change to the pension formula, not a new benefit program.